She was given 199K.  I haven't been able to find much information for this case in specific, I know the maximum withdrawal was 100K or less, but does she qualifies for the forgiveness for 100K and the 99K does not? Or she does not qualifies at all.  

My thinking is that this withdrawal was necessary for the spouse and family to survive and the cause was death directly related to Covid 19.  

Thank you VERY much for any help you can give me.